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ESA Compliance Checklist for Microschools

Print this checklist or save it as a PDF. Use it to confirm your microschool is ready for ESA vendor approval, and to stay audit-ready year-round.

Use your browser's "Save as PDF" option to download a copy.

Check each item as your microschool completes it. Checked items will show a strikethrough on screen. When you print, all boxes will be empty so you can check them on paper. This page does not save your progress. It's designed as a printable reference, not an online form.

Section 1 — Vendor Registration

Most state ESA programs require microschools to register as an approved vendor before families can use ESA funds for your tuition. Complete these steps before accepting ESA payments.

Business entity registered (LLC, nonprofit, or sole proprietor) with valid EIN

W-9 tax documentation on file and ready to submit to state agency

Banking information submitted for direct deposit reimbursements

Educational program description written (grade levels served, curriculum approach, daily schedule)

Staff background checks completed (required by most states; verify your state's requirement)

Accreditation status verified (required in Iowa; optional in most other states)

Vendor application submitted to state ESA program office

Vendor approval confirmation received and saved in school records

Section 2 — Attendance Documentation

Attendance records are the most commonly audited item in ESA compliance reviews. Auditors look for records that were clearly kept in real time, not reconstructed after the fact.

Daily attendance system in place (digital or written log, not relying on memory)

Attendance recorded at the time of instruction (not reconstructed retroactively)

Each attendance record includes: student name, date, and status (Present / Absent / Late)

Attendance records are exportable as a report or spreadsheet for audit submission

Historical attendance accessible and retained for at least 3 years

Hybrid or part-time schedules clearly documented with specific days of attendance noted

Section 3 — Academic Records

ESA programs want to verify that students are receiving genuine educational instruction, not just day care. These records demonstrate academic rigor and progress.

Gradebook with assignment-level grades maintained (not just final averages)

Quarterly grade reports available for each student (Q1, Q2, Q3, Q4)

Report cards generated with school name and branding

Official transcripts available for high school students (grades 9–12)

GPA calculated and documented (weighted and/or unweighted as applicable)

Course descriptions on file for each subject offered (title, description, credit hours)

Grading scale documented, consistent, and applied uniformly across all students

Section 4 — Enrollment & Student Records

Enrollment documentation verifies that students are legitimately enrolled and that families have agreed to your school's terms. These records also protect you in disputes.

Signed enrollment agreement on file for each currently enrolled student

Student demographic information on file: full name, date of birth, grade level, home address

Parent or guardian contact information current and verified at enrollment

Annual re-enrollment confirmation documented (each school year)

Withdrawal and transfer records maintained for students who have left the school

Section 5 — Financial Documentation

ESA financial audits match your invoices against what families submitted for reimbursement. Any discrepancy, even a minor one, can trigger a full review. Keep records organized by student and by quarter.

Tuition invoices issued to each ESA-enrolled family, itemized by student and period

Invoice amounts match exactly what families submit to their ESA platform for reimbursement

Payment receipts or confirmation records saved for each transaction

Expense categories verified against your state's ESA approved expense list

All financial records organized by student and by quarter for easy retrieval during audits

Quick Reference — What NavEd Covers

Section	NavEd Standard $2.50/student/mo, first 5 free	Handled By
1 — Vendor Registration	Not applicable	One-time state process; handled by you
2 — Attendance Documentation	Covered	NavEd Attendance — daily records, reports, export
3 — Academic Records	Covered	NavEd Gradebook, Report Cards, Transcripts, GPA
4 — Enrollment & Student Records	Covered	NavEd Student Profiles, Enrollment Records
5 — Financial Documentation	Not included	ClassWallet, Step Up For Students, or your state's ESA platform

Read the Full ESA Guide Start Free — First 5 Students Free

Full ESA State Guide: nav.education/blog/esa-funds-microschool-state-guide/
Get Started Free: nav.education/signup/ — First 5 students free, no credit card required.

Ready to check off Sections 2, 3, and 4 automatically?

NavEd tracks attendance, grades, report cards, transcripts, and student records out of the box. First 5 students are free, no credit card required.

Get Started Free Read the Full ESA Guide